[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"advice-en-how-to-suspend-a-company":3},{"slug":4,"title":5,"excerpt":6,"body":7,"datePublished":8,"dateModified":8},"how-to-suspend-a-company","Suspending a business in Poland 2026 — how, when and for how long","Suspending a business in 2026 — how to file in CEIDG or KRS, who can suspend, how long it lasts, ZUS, VAT and invoicing issues, and how to resume activity.","\u003Cp>Suspending a business activity is a way to legally halt a company without closing it. The entrepreneur stops paying ZUS contributions, income tax advances and monthly VAT returns, but the business continues to exist in the register. In 2026, suspension is available to both a sole proprietorship (JDG) in CEIDG and a company registered in the KRS (National Court Register) — under different rules and in a somewhat different procedure.\u003C\u002Fp>\u003Ch2>Who can suspend an activity in 2026\u003C\u002Fh2>\u003Cp>A sole proprietor entered in CEIDG may suspend their activity at any time, under one condition — they do not employ anyone under an employment contract (umowa o pracę). People hired under civil-law contracts (umowa zlecenie, umowa o dzieło) do not block the suspension. If employees are on maternity, parental or child-care leave, activity may be suspended in their case as well.\u003C\u002Fp>\u003Cp>Partners in civil-law partnerships must suspend their activity simultaneously — all partners together, in their individual CEIDG entries. Companies entered in the KRS (general, limited, limited joint-stock, limited liability, joint-stock, professional partnership) suspend on the basis of a resolution of the management board or partners, and the filing is made via the Court Register Portal (PRS) or the S24 system, depending on how the company was registered.\u003C\u002Fp>\u003Ch2>Minimum and maximum suspension period\u003C\u002Fh2>\u003Cp>The regulations set the following limits:\u003C\u002Fp>\u003Cul>\u003Cli>in CEIDG — a minimum of 30 days, with no upper limit (indefinite suspension is possible);\u003C\u002Fli>\u003Cli>in the KRS — a minimum of 30 days, up to 24 months maximum;\u003C\u002Fli>\u003Cli>in February — a minimum of 28 or 29 days (the whole month) is treated as 30 days;\u003C\u002Fli>\u003Cli>in connection with personally caring for a child — the entrepreneur may suspend activity for up to 3 years, but no longer than until the end of the calendar year in which the child turns 6 (in one period or in up to 5 parts).\u003C\u002Fli>\u003C\u002Ful>\u003Cp>The suspension runs from the date indicated in the application — this day may be earlier, current or later than the date the document is filed. If the entrepreneur does not indicate a resumption date, the business remains suspended until a resumption application is filed.\u003C\u002Fp>\u003Ch2>How to file a suspension step by step\u003C\u002Fh2>\u003Cp>For a JDG, the procedure is fully electronic and free of charge. The CEIDG-1 application is filed through the entrepreneur's account on biznes.gov.pl, signed with a trusted profile, a qualified signature or an e-ID. CEIDG automatically notifies ZUS, the tax office and GUS (Statistics Poland) — the entrepreneur does not file separate letters with these institutions.\u003C\u002Fp>\u003Cp>For KRS companies, the procedure has two stages. First, the management board (or partners) adopts a suspension resolution — in writing, with date, signatures and the suspension period. Then an application is filed with the KRS via PRS or S24, together with the resolution and a statement that the company does not employ workers. The entry in the KRS is free of court fees. The company is suspended as of the date indicated in the application, no earlier than the day it is filed.\u003C\u002Fp>\u003Cp>In both cases, it is worth verifying that all current obligations have been settled — last invoice issued, last wage paid, last return filed. Formally, suspension does not interrupt the running of tax deadlines for the period before suspension.\u003C\u002Fp>\u003Ch2>ZUS, VAT and PIT during suspension\u003C\u002Fh2>\u003Cp>ZUS contributions. During suspension, a JDG entrepreneur is not covered by social or health insurance on account of this activity. The exemption lasts from the first day of the month following the month of suspension until the end of the month in which the business resumes operation. If the entrepreneur wants to keep voluntary sickness or health insurance, they must register for voluntary insurance with ZUS.\u003C\u002Fp>\u003Cp>Income tax. PIT or CIT advances are not paid for the periods of full suspension. However, the annual return (PIT-36, PIT-36L, PIT-28, CIT-8) is filed for each year in which the business existed — even if it was suspended for the entire year.\u003C\u002Fp>\u003Cp>VAT. A suspended taxpayer does not send JPK_V7 files for full months of suspension, provided no VAT-taxable transactions occurred in that month. The entrepreneur remains in the register of VAT payers, but after a longer period of inactivity the tax office may remove the taxpayer ex officio — the status should be checked periodically.\u003C\u002Fp>\u003Ch2>What is allowed during suspension\u003C\u002Fh2>\u003Cp>Although the essence of suspension is a ban on current business operations and generating income from them, the legislator leaves entrepreneurs several possibilities. During suspension, you may:\u003C\u002Fp>\u003Cul>\u003Cli>accept amounts due and settle obligations arising before the suspension;\u003C\u002Fli>\u003Cli>earn financial income, including from previously conducted activity (e.g. interest, exchange-rate differences);\u003C\u002Fli>\u003Cli>dispose of fixed assets and company equipment;\u003C\u002Fli>\u003Cli>perform obligations required by regulations — file returns, take part in tax, court and administrative proceedings;\u003C\u002Fli>\u003Cli>take steps necessary to preserve existing sources of income — pay for the office, bookkeeping, subscriptions and minor repairs.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>You may not, however, provide new services, sell goods or issue sales invoices for the suspension period. If a new client and a real order appear, you must first resume activity — including retroactively, with the date of the first act.\u003C\u002Fp>\u003Ch2>Resuming activity\u003C\u002Fh2>\u003Cp>A business is resumed analogously to suspension. In CEIDG, a CEIDG-1 application with the resumption date is sufficient — this can be done at any time, including earlier than the planned date. For KRS companies, resumption requires a resolution and an entry in the register via PRS or S24.\u003C\u002Fp>\u003Cp>If the entrepreneur indicated the resumption date in the suspension application, the business will unlock automatically on that day — without filing a separate letter. In the KRS, suspension lasts up to 24 months; after this period the company must file a resumption application, otherwise the registry court may start proceedings to dissolve it.\u003C\u002Fp>\u003Cp>After resumption, all obligations return — ZUS contributions, tax advances, JPK_V7 files. A new form of taxation applies only if the entrepreneur has explicitly notified it; by default, the form from before the suspension is continued.\u003C\u002Fp>\u003Ch2>When suspension is not worthwhile\u003C\u002Fh2>\u003Cp>Suspension is a tool for people who temporarily do not conduct activity — a trip, parental leave, prolonged medical treatment, a change of industry. It is not a permanent solution. If a company has not had any clients for a long time and does not plan to acquire any, usually the better step is \u003Ca href=\"\u002Fen\u002Fadvice\u002Fliquidation-of-a-sp-z-o-o-company\">liquidation of the company\u003C\u002Fa> or removal of the JDG from CEIDG. Separating company and private assets, terminating contracts with counterparties and settling VAT in liquidation requires a plan — in the case of a company, longer than the suspension itself.\u003C\u002Fp>\u003Ch2>How Good Balance helps\u003C\u002Fh2>\u003Cp>As part of our \u003Ca href=\"\u002Fen\u002Fservices\u002Flegal\u002Fcompany-changes\">company changes services\u003C\u002Fa>, the Good Balance team runs the suspension from A to Z: we prepare management board and partner resolutions, file the application with CEIDG or KRS, track ZUS and VAT deadlines, and close out the pre-suspension accounting work. We also help resume activity and choose a form of taxation for the new period.\u003C\u002Fp>","2026-10-09"]